[{"user_id":"96670","volume":27,"_id":"16486","language":[{"iso":"eng"}],"publication_status":"published","date_updated":"2026-04-09T07:23:15Z","article_type":"original","intvolume":"        27","status":"public","year":"2020","title":"Country-by-Country Reporting Goes Public - Cui Bono?","author":[{"full_name":"Lagarden, Martin","last_name":"Lagarden","first_name":"Martin"},{"last_name":"Schreiber","first_name":"Ulrich","full_name":"Schreiber, Ulrich"},{"full_name":"Simons, Dirk","first_name":"Dirk","last_name":"Simons"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2020-04-09T08:11:43Z","abstract":[{"lang":"eng","text":"After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments."}],"quality_controlled":"1","publication":"International Transfer Pricing Journal","issue":"2","citation":{"mla":"Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?” <i>International Transfer Pricing Journal</i>, vol. 27, no. 2, 2020.","bibtex":"@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }","ama":"Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Country-by-Country Reporting Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>. 2020;27(2).","ieee":"M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” <i>International Transfer Pricing Journal</i>, vol. 27, no. 2, 2020.","apa":"Lagarden, M., Schreiber, U., Simons, D., &#38; Sureth-Sloane, C. (2020). Country-by-Country Reporting Goes Public - Cui Bono? <i>International Transfer Pricing Journal</i>, <i>27</i>(2).","chicago":"Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” <i>International Transfer Pricing Journal</i> 27, no. 2 (2020).","short":"M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020)."}},{"file":[{"success":1,"content_type":"application/pdf","file_id":"21423","date_updated":"2021-03-09T09:35:37Z","relation":"main_file","access_level":"closed","file_size":1293280,"file_name":"TAF Working Paper No. 42.pdf","date_created":"2021-03-09T09:35:37Z","creator":"kschulz2"}],"date_created":"2019-11-13T08:15:09Z","type":"working_paper","department":[{"_id":"187"},{"_id":"635"}],"year":"2019","title":"Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern","author":[{"first_name":"Christina","last_name":"Mair","full_name":"Mair, Christina"},{"full_name":"Scheffler, Wolfram","last_name":"Scheffler","first_name":"Wolfram"},{"full_name":"Senger, Isabell","first_name":"Isabell","last_name":"Senger"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_updated":"2022-01-06T06:52:10Z","publication_status":"published","intvolume":"        42","main_file_link":[{"open_access":"1"}],"language":[{"iso":"ger"}],"series_title":"TAF Wokring Paper Series","file_date_updated":"2021-03-09T09:35:37Z","citation":{"mla":"Mair, Christina, et al. <i>Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i>. Vol. 42, 2019.","apa":"Mair, C., Scheffler, W., Senger, I., &#38; Sureth-Sloane, C. (2019). <i>Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i> (Vol. 42).","ieee":"C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, <i>Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i>, vol. 42. 2019.","chicago":"Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. <i>Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i>. Vol. 42. TAF Wokring Paper Series, 2019.","short":"C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019.","ama":"Mair C, Scheffler W, Senger I, Sureth-Sloane C. <i>Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern</i>. Vol 42.; 2019.","bibtex":"@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF Wokring Paper Series} }"},"oa":"1","status":"public","has_accepted_license":"1","_id":"14902","ddc":["330"],"user_id":"68607","volume":42},{"page":"385-415","_id":"4996","publisher":"Springer Nature America, Inc","user_id":"74000","volume":89,"status":"public","oa":"1","citation":{"ama":"Niemann R, Sureth-Sloane C. Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. <i>Journal of Business Economics</i>. 2019;89(4):385-415. doi:<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>","bibtex":"@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }","mla":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i>, vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>.","short":"R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i> 89, no. 4 (2019): 385–415. <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">https://doi.org/10.1007/s11573-018-0918-4</a>.","apa":"Niemann, R., &#38; Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. <i>Journal of Business Economics</i>, <i>89</i>(4), 385–415. <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">https://doi.org/10.1007/s11573-018-0918-4</a>","ieee":"R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility,” <i>Journal of Business Economics</i>, vol. 89, no. 4, pp. 385–415, 2019, doi: <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>."},"quality_controlled":"1","main_file_link":[{"url":"https://link.springer.com/article/10.1007/s11573-018-0918-4","open_access":"1"}],"language":[{"iso":"eng"}],"doi":"10.1007/s11573-018-0918-4","year":"2019","title":"Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility","author":[{"first_name":"Rainer","last_name":"Niemann","full_name":"Niemann, Rainer"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","id":"530"}],"publication_identifier":{"issn":["0044-2372","1861-8928"]},"publication_status":"published","date_updated":"2024-01-30T12:42:59Z","intvolume":"        89","date_created":"2018-10-29T12:17:58Z","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"publication":"Journal of Business Economics","issue":"4","abstract":[{"text":"We analyze the impact of wealth taxes on investment timing decisions under uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck type. Considering that wealth taxes have been (re-)introduced or are under discussion in many countries, investors need decision rules for tax systems with wealth taxation. We integrate different valuation methods for wealth tax purposes, distinguish between broadly and narrowly defined wealth taxes and vary the wealth tax rate to ascertain which wealth tax design is more or less likely to accelerate or delay investment. Our main findings are threefold. First, historical cost valuation reduces the distortive timing effects of wealth taxation compared to fair value accounting. Second, broadening the wealth tax base tends to accelerate investment during high interest rate periods and delay investment during low interest rate periods. Our results predict that wealth taxes with a broad tax base are likely to discourage risky investment in times of near-zero interest rates. These distortive wealth tax base effects, however, can be avoided by granting sufficiently high depreciation deductions for wealth tax purposes. Third, the investment timing effects of wealth tax rate variations are very sensitive to the riskiness of the underlying investment. Moreover, investment timing effects crucially depend upon the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage risk taking should introduce generous depreciation deductions. Our study indicates that if a wealth tax is considered to be politically inevitable, possible harmful investment effects can be mitigated by choosing appropriate valuation methods and parameters.","lang":"eng"}]},{"alternative_title":["(Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise)"],"volume":74,"user_id":"530","_id":"17715","publisher":"Deutscher Fachverlag GmbH ","language":[{"iso":"ger"}],"page":"1438-1442","intvolume":"        74","date_updated":"2024-04-08T11:09:21Z","author":[{"first_name":".","last_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft","full_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ."},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"}],"status":"public","year":"2019","title":"Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften","department":[{"_id":"187"},{"_id":"635"}],"type":"journal_article","date_created":"2020-08-07T11:55:21Z","abstract":[{"lang":"ger","text":"Der Beitrag stellt die teilweise überschießende Wirkung des Referentenentwurfs des Bundesministeriums der Finanzen zur Grunderwerbsteuer mit Blick auf börsennotierte Kapitalgesellschaften dar und schlägt eine Erweiterung des Referentenentwurfs vor, wobei börsennotierte Kapitalgesellschaften vom Anwendungsbereich der neuen Vorschrift ausgenommen werden sollen."}],"citation":{"apa":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., &#38; Sureth-Sloane, C. (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. <i>Betriebs-Berater</i>, <i>74</i>(25), 1438–1442.","ieee":". Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften,” <i>Betriebs-Berater</i>, vol. 74, no. 25, pp. 1438–1442, 2019.","short":". Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, C. Sureth-Sloane, Betriebs-Berater 74 (2019) 1438–1442.","chicago":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” <i>Betriebs-Berater</i> 74, no. 25 (2019): 1438–42.","mla":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” <i>Betriebs-Berater</i>, vol. 74, no. 25, Deutscher Fachverlag GmbH , 2019, pp. 1438–42.","ama":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft ., Sureth-Sloane C. Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. <i>Betriebs-Berater</i>. 2019;74(25):1438-1442.","bibtex":"@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2019, title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater}, publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2019}, pages={1438–1442} }"},"issue":"25","publication":"Betriebs-Berater"},{"department":[{"_id":"189"},{"_id":"635"}],"type":"working_paper","date_created":"2023-01-18T12:11:27Z","citation":{"apa":"Müller, J., &#38; Gawehn, V. (2019). <i>Tax Avoidance - Are Banks Any Different?</i>","ieee":"J. Müller and V. Gawehn, <i>Tax Avoidance - Are Banks Any Different?</i> 2019.","chicago":"Müller, Jens, and Vanessa Gawehn. <i>Tax Avoidance - Are Banks Any Different?</i>, 2019.","short":"J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019.","mla":"Müller, Jens, and Vanessa Gawehn. <i>Tax Avoidance - Are Banks Any Different?</i> 2019.","ama":"Müller J, Gawehn V. <i>Tax Avoidance - Are Banks Any Different?</i>; 2019.","bibtex":"@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }"},"user_id":"83776","language":[{"iso":"eng"}],"_id":"37346","date_updated":"2023-01-24T10:31:34Z","author":[{"full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens","id":"1245"},{"id":"52547","full_name":"Gawehn, Vanessa","last_name":"Gawehn","first_name":"Vanessa"}],"title":"Tax Avoidance - Are Banks Any Different?","year":"2019","status":"public"},{"abstract":[{"lang":"eng","text":"A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses."}],"publication":"Business Research","issue":"1","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2019-11-13T08:27:11Z","publication_status":"published","date_updated":"2026-04-09T08:56:23Z","intvolume":"        12","year":"2019","title":"Violations of Dominance in Decision-Making","publication_identifier":{"issn":["2198-3402","2198-2627"]},"author":[{"id":"66936","first_name":"Thomas","last_name":"Kourouxous","full_name":"Kourouxous, Thomas"},{"full_name":"Bauer, Thomas","first_name":"Thomas","last_name":"Bauer"}],"doi":"10.1007/s40685-019-0093-7","main_file_link":[{"url":"https://link.springer.com/article/10.1007/s40685-019-0093-7"}],"language":[{"iso":"eng"}],"quality_controlled":"1","citation":{"mla":"Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” <i>Business Research</i>, vol. 12, no. 1, 2019, pp. 209–39, doi:<a href=\"https://doi.org/10.1007/s40685-019-0093-7\">10.1007/s40685-019-0093-7</a>.","bibtex":"@article{Kourouxous_Bauer_2019, title={Violations of Dominance in Decision-Making}, volume={12}, DOI={<a href=\"https://doi.org/10.1007/s40685-019-0093-7\">10.1007/s40685-019-0093-7</a>}, number={1}, journal={Business Research}, author={Kourouxous, Thomas and Bauer, Thomas}, year={2019}, pages={209–239} }","ama":"Kourouxous T, Bauer T. Violations of Dominance in Decision-Making. <i>Business Research</i>. 2019;12(1):209-239. doi:<a href=\"https://doi.org/10.1007/s40685-019-0093-7\">10.1007/s40685-019-0093-7</a>","ieee":"T. Kourouxous and T. Bauer, “Violations of Dominance in Decision-Making,” <i>Business Research</i>, vol. 12, no. 1, pp. 209–239, 2019, doi: <a href=\"https://doi.org/10.1007/s40685-019-0093-7\">10.1007/s40685-019-0093-7</a>.","apa":"Kourouxous, T., &#38; Bauer, T. (2019). Violations of Dominance in Decision-Making. <i>Business Research</i>, <i>12</i>(1), 209–239. <a href=\"https://doi.org/10.1007/s40685-019-0093-7\">https://doi.org/10.1007/s40685-019-0093-7</a>","chicago":"Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” <i>Business Research</i> 12, no. 1 (2019): 209–39. <a href=\"https://doi.org/10.1007/s40685-019-0093-7\">https://doi.org/10.1007/s40685-019-0093-7</a>.","short":"T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239."},"status":"public","user_id":"96670","volume":12,"page":"209-239","_id":"14905"},{"intvolume":"        46","article_type":"original","date_updated":"2022-01-06T06:59:54Z","publication_status":"published","publication_identifier":{"issn":["\t0165-2826"]},"author":[{"full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas","id":"22671"},{"full_name":"Schanz, Deborah","first_name":"Deborah","last_name":"Schanz"},{"full_name":"Sturm, Susann","last_name":"Sturm","first_name":"Susann"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"year":"2018","title":"What are the Drivers of Tax Complexity for MNCs? Global Evidence","language":[{"iso":"eng"}],"abstract":[{"text":"All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.","lang":"eng"}],"issue":"8/9","publication":"Intertax","department":[{"_id":"187"},{"_id":"635"}],"type":"journal_article","date_created":"2018-08-13T11:38:40Z","file":[{"date_created":"2019-03-02T12:25:33Z","creator":"hoppet","content_type":"application/pdf","success":1,"file_id":"8182","file_size":4660077,"access_level":"closed","file_name":"Hoppe et al. 2018.pdf","date_updated":"2019-03-02T12:25:33Z","relation":"main_file"}],"has_accepted_license":"1","status":"public","volume":46,"ddc":["330"],"user_id":"68607","publisher":"Kluwer Law International","_id":"3902","page":"654-675","project":[{"_id":"37","grant_number":"P01","name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen"}],"quality_controlled":"1","citation":{"ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “What are the Drivers of Tax Complexity for MNCs? Global Evidence,” <i>Intertax</i>, vol. 46, no. 8/9, pp. 654–675, 2018.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. <i>Intertax</i>, <i>46</i>(8/9), 654–675.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” <i>Intertax</i> 46, no. 8/9 (2018): 654–75.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.","mla":"Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” <i>Intertax</i>, vol. 46, no. 8/9, Kluwer Law International, 2018, pp. 654–75.","bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax}, publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity for MNCs? Global Evidence. <i>Intertax</i>. 2018;46(8/9):654-675."},"file_date_updated":"2019-03-02T12:25:33Z"},{"title":"What are the Drivers of Tax Complexity for MNCs? Global Evidence","year":"2018","status":"public","author":[{"last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas","id":"22671"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2022-01-06T06:53:14Z","_id":"17518","language":[{"iso":"eng"}],"doi":"10.2139/ssrn.3469663","user_id":"61801","publication":"Intertax","citation":{"bibtex":"@article{Hoppe_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3469663\">10.2139/ssrn.3469663</a>}, journal={Intertax}, author={Hoppe, Thomas and Sturm, Susann and Sureth-Sloane, Caren}, year={2018} }","ama":"Hoppe T, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity for MNCs? Global Evidence. <i>Intertax</i>. 2018. doi:<a href=\"https://doi.org/10.2139/ssrn.3469663\">10.2139/ssrn.3469663</a>","mla":"Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” <i>Intertax</i>, 2018, doi:<a href=\"https://doi.org/10.2139/ssrn.3469663\">10.2139/ssrn.3469663</a>.","chicago":"Hoppe, Thomas, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” <i>Intertax</i>, 2018. <a href=\"https://doi.org/10.2139/ssrn.3469663\">https://doi.org/10.2139/ssrn.3469663</a>.","short":"T. Hoppe, S. Sturm, C. Sureth-Sloane, Intertax (2018).","ieee":"T. Hoppe, S. Sturm, and C. Sureth-Sloane, “What are the Drivers of Tax Complexity for MNCs? Global Evidence,” <i>Intertax</i>, 2018.","apa":"Hoppe, T., Sturm, S., &#38; Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. <i>Intertax</i>. <a href=\"https://doi.org/10.2139/ssrn.3469663\">https://doi.org/10.2139/ssrn.3469663</a>"},"date_created":"2020-07-31T11:26:49Z","type":"journal_article","department":[{"_id":"635"}]},{"language":[{"iso":"eng"}],"_id":"17718","main_file_link":[{"url":"https://www.faz.net/aktuell/wirtschaft/wie-bwl-zu-einer-gesellschaftswissenschaft-wurde-15944677.html"}],"page":"16","publication_date":"2018-12-17","user_id":"61801","author":[{"first_name":"Birgitta","last_name":"Wolff","full_name":"Wolff, Birgitta"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"},{"first_name":"Barbara","last_name":"Weissenberger","full_name":"Weissenberger, Barbara"}],"title":"BWL greift gesellschaftlichen Wandel auf","status":"public","year":"2018","date_updated":"2022-01-06T06:53:17Z","date_created":"2020-08-07T11:54:52Z","department":[{"_id":"635"}],"type":"newspaper_article","citation":{"chicago":"Wolff, Birgitta, Caren Sureth-Sloane, and Barbara Weissenberger. “BWL Greift Gesellschaftlichen Wandel Auf.” <i>Frankfurter Allgemeine Zeitung</i>, 2018.","ama":"Wolff B, Sureth-Sloane C, Weissenberger B. BWL greift gesellschaftlichen Wandel auf. <i>Frankfurter Allgemeine Zeitung</i>. 2018.","short":"B. Wolff, C. Sureth-Sloane, B. Weissenberger, Frankfurter Allgemeine Zeitung (2018).","bibtex":"@article{Wolff_Sureth-Sloane_Weissenberger_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Wolff, Birgitta and Sureth-Sloane, Caren and Weissenberger, Barbara}, year={2018} }","mla":"Wolff, Birgitta, et al. “BWL Greift Gesellschaftlichen Wandel Auf.” <i>Frankfurter Allgemeine Zeitung</i>, no. 293, 2018.","apa":"Wolff, B., Sureth-Sloane, C., &#38; Weissenberger, B. (2018). BWL greift gesellschaftlichen Wandel auf. <i>Frankfurter Allgemeine Zeitung</i>.","ieee":"B. Wolff, C. Sureth-Sloane, and B. Weissenberger, “BWL greift gesellschaftlichen Wandel auf,” <i>Frankfurter Allgemeine Zeitung</i>, no. 293, 2018."},"publication":"Frankfurter Allgemeine Zeitung","issue":"293"},{"publication":"Business Research","issue":"1","abstract":[{"text":"When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields. In recent years, this interdisciplinary research has grown significantly covering research with regards to optimal compensation, investment decisions, tax avoidance and transfer pricing while analyzing the effects of corporate income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides a comprehensive review of analytical literature that studies the influence of taxation on agency conflicts between firm owners and managers. Above and beyond summarizing research findings, we discuss how taxes are commonly implemented in agency models, derive empirical predictions, and identify research gaps for future tax research.","lang":"eng"}],"date_created":"2018-10-30T12:18:42Z","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"year":"2018","title":"Taxation and Agency Conflicts between Firm Owners and Managers: A Review","author":[{"last_name":"Bauer","first_name":"Thomas","full_name":"Bauer, Thomas"},{"first_name":"Thomas","last_name":"Kourouxous","full_name":"Kourouxous, Thomas","id":"66936"},{"first_name":"Peter","last_name":"Krenn","full_name":"Krenn, Peter"}],"date_updated":"2026-04-09T08:57:19Z","intvolume":"        11","main_file_link":[{"url":"https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf","open_access":"1"}],"language":[{"iso":"eng"}],"citation":{"bibtex":"@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }","ama":"Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>. 2018;11(1):33-76.","mla":"Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i>, vol. 11, no. 1, 2018, pp. 33–76.","chicago":"Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i> 11, no. 1 (2018): 33–76.","short":"T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.","ieee":"T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” <i>Business Research</i>, vol. 11, no. 1, pp. 33–76, 2018.","apa":"Bauer, T., Kourouxous, T., &#38; Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>, <i>11</i>(1), 33–76."},"quality_controlled":"1","oa":"1","status":"public","page":"33-76","_id":"5009","user_id":"96670","volume":11},{"citation":{"short":"S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.","chicago":"Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i> 71, no. 9 (2018): 569–75.","apa":"Sievers, S., Sureth-Sloane, C., &#38; Uhde, A. (2018). Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>, <i>71</i>(9), 569–575.","ieee":"S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, pp. 569–575, 2018.","ama":"Sievers S, Sureth-Sloane C, Uhde A. Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>. 2018;71(9):569-575.","bibtex":"@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }","mla":"Sievers, Sönke, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, 2018, pp. 569–75."},"issue":"9","publication":"Die Wirtschaftsprüfung","abstract":[{"text":"Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden.","lang":"ger"}],"quality_controlled":"1","date_created":"2018-10-15T10:42:21Z","department":[{"_id":"187"},{"_id":"275"},{"_id":"188"},{"_id":"635"},{"_id":"186"}],"type":"journal_article","author":[{"full_name":"Sievers, Sönke","last_name":"Sievers","first_name":"Sönke","id":"46447"},{"id":"530","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"},{"id":"36049","full_name":"Uhde, André","orcid":"https://orcid.org/0000-0002-8058-8857","first_name":"André","last_name":"Uhde"}],"year":"2018","title":"Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp","status":"public","intvolume":"        71","date_updated":"2026-06-03T09:47:03Z","language":[{"iso":"ger"}],"_id":"4743","page":"569-575","volume":71,"user_id":"36049"},{"intvolume":"        70","article_type":"original","date_updated":"2022-01-06T06:55:32Z","publication_status":"published","author":[{"id":"22671","first_name":"Thomas","last_name":"Hoppe","full_name":"Hoppe, Thomas"},{"last_name":"Schanz","first_name":"Deborah","full_name":"Schanz, Deborah"},{"first_name":"Susann","last_name":"Sturm","full_name":"Sturm, Susann"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"year":"2017","title":"Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse","language":[{"iso":"ger"}],"abstract":[{"text":"Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche  Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken.","lang":"ger"}],"issue":"17","publication":"Die Wirtschaftsprüfung","department":[{"_id":"187"},{"_id":"635"}],"keyword":["Steuersystem","Komplexität","Steuergesetz","Steuerliche Rahmenbedingungen","BEPS"],"type":"journal_article","date_created":"2018-04-06T07:27:32Z","status":"public","volume":70,"user_id":"68607","publisher":"IDW","_id":"2241","page":"1026-1033","project":[{"grant_number":"P01","_id":"37","name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen"}],"citation":{"bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17}, journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. <i>Die Wirtschaftsprüfung</i>. 2017;70(17):1026-1033.","mla":"Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” <i>Die Wirtschaftsprüfung</i>, vol. 70, no. 17, IDW, 2017, pp. 1026–33.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” <i>Die Wirtschaftsprüfung</i> 70, no. 17 (2017): 1026–33.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse,” <i>Die Wirtschaftsprüfung</i>, vol. 70, no. 17, pp. 1026–1033, 2017.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. <i>Die Wirtschaftsprüfung</i>, <i>70</i>(17), 1026–1033."}},{"file_date_updated":"2018-04-06T07:40:03Z","citation":{"mla":"Hoppe, Thomas, et al. <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>. 2017, doi:<a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">10.13140/RG.2.2.23707.46881</a>.","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>.; 2017. doi:<a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">10.13140/RG.2.2.23707.46881</a>","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax Complexity Survey - Executive Summary}, DOI={<a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">10.13140/RG.2.2.23707.46881</a>}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>. <a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">https://doi.org/10.13140/RG.2.2.23707.46881</a>","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>. 2017.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>2016 Global MNC Tax Complexity Survey - Executive Summary</i>, 2017. <a href=\"https://doi.org/10.13140/RG.2.2.23707.46881\">https://doi.org/10.13140/RG.2.2.23707.46881</a>."},"project":[{"name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01","_id":"37"}],"oa":"1","status":"public","has_accepted_license":"1","page":"27","_id":"2247","urn":"22477","user_id":"68607","ddc":["330"],"file":[{"relation":"main_file","date_updated":"2018-04-06T07:40:03Z","file_name":"Hoppe Schanz Sturm Sureth-Sloane 2017.pdf","file_size":4020983,"access_level":"open_access","file_id":"2248","content_type":"application/pdf","creator":"hoppet","date_created":"2018-04-06T07:40:03Z"}],"date_created":"2018-04-06T07:40:18Z","type":"report","department":[{"_id":"187"},{"_id":"635"}],"year":"2017","title":"2016 Global MNC Tax Complexity Survey - Executive Summary","author":[{"last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas","id":"22671"},{"last_name":"Schanz","first_name":"Deborah","full_name":"Schanz, Deborah"},{"full_name":"Sturm, Susann","last_name":"Sturm","first_name":"Susann"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_updated":"2022-01-06T06:55:33Z","main_file_link":[{"open_access":"1","url":"www.taxcomplexity.org"}],"language":[{"iso":"eng"}],"doi":"10.13140/RG.2.2.23707.46881"},{"keyword":["Complexity Drivers","International Comparison","Survey","Tax Complexity","Tax Practitioners"],"type":"working_paper","department":[{"_id":"187"},{"_id":"635"}],"file":[{"creator":"hoppet","date_created":"2018-04-06T07:48:31Z","file_size":1077359,"access_level":"closed","file_name":"Hoppe Schanz Sturm Sureth-Sloane 2017.pdf","date_updated":"2018-04-06T07:48:31Z","relation":"main_file","content_type":"application/pdf","success":1,"file_id":"2253"}],"date_created":"2018-04-06T07:44:59Z","abstract":[{"text":"All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system.","lang":"eng"}],"doi":"10.2139/ssrn.3046546","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=3046546"}],"language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:55:34Z","title":"What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries","year":"2017","author":[{"full_name":"Hoppe, Thomas","first_name":"Thomas","last_name":"Hoppe","id":"22671"},{"full_name":"Schanz, Deborah","first_name":"Deborah","last_name":"Schanz"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"publication_identifier":{"issn":["1556-5068"]},"oa":"1","project":[{"name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01","_id":"37"}],"file_date_updated":"2018-04-06T07:48:31Z","citation":{"mla":"Hoppe, Thomas, et al. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>. 2017, doi:<a href=\"https://doi.org/10.2139/ssrn.3046546\">10.2139/ssrn.3046546</a>.","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? 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Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>, 2017. <a href=\"https://doi.org/10.2139/ssrn.3046546\">https://doi.org/10.2139/ssrn.3046546</a>."},"user_id":"68607","ddc":["330"],"page":"28","_id":"2250","has_accepted_license":"1","status":"public","jel":["H20","H25","C83","O57"]},{"volume":214,"user_id":"68607","doi":"arqus Working Paper No. 214","language":[{"iso":"eng"}],"_id":"4702","series_title":"arqus Working Paper","intvolume":"       214","date_updated":"2022-01-06T07:01:19Z","author":[{"first_name":"Vanessa","last_name":"Flagmeier","full_name":"Flagmeier, Vanessa","id":"8084"},{"id":"1245","last_name":"Müller","first_name":"Jens","full_name":"Müller, Jens"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"title":"When Do Managers Highlight Their Effective Tax Rate?","status":"public","year":"2017","department":[{"_id":"187"},{"_id":"189"},{"_id":"551"},{"_id":"635"}],"type":"working_paper","date_created":"2018-10-12T08:35:31Z","citation":{"ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Managers Highlight Their Effective Tax Rate?</i>, vol. 214. 2017.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2017). <i>When Do Managers Highlight Their Effective Tax Rate?</i> (Vol. 214). <a href=\"https://doi.org/arqus Working Paper No. 214\">https://doi.org/arqus Working Paper No. 214</a>","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Managers Highlight Their Effective Tax Rate?</i> Vol. 214. Arqus Working Paper, 2017. <a href=\"https://doi.org/arqus Working Paper No. 214\">https://doi.org/arqus Working Paper No. 214</a>.","mla":"Flagmeier, Vanessa, et al. <i>When Do Managers Highlight Their Effective Tax Rate?</i> Vol. 214, 2017, doi:<a href=\"https://doi.org/arqus Working Paper No. 214\">arqus Working Paper No. 214</a>.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={<a href=\"https://doi.org/arqus Working Paper No. 214\">arqus Working Paper No. 214</a>}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Managers Highlight Their Effective Tax Rate?</i> Vol 214.; 2017. doi:<a href=\"https://doi.org/arqus Working Paper No. 214\">arqus Working Paper No. 214</a>"}},{"citation":{"ama":"Mehrmann A, Sureth-Sloane C. <i>Tax Loss Offset Restrictions and Biased Perception of Risky Investments</i>. Vol 222.; 2017. doi:<a href=\"https://doi.org/arqus Working Paper No. 222\">arqus Working Paper No. 222</a>","bibtex":"@book{Mehrmann_Sureth-Sloane_2017, series={arqus Working Paper Series}, title={Tax Loss Offset Restrictions and Biased Perception of Risky Investments}, volume={222}, DOI={<a href=\"https://doi.org/arqus Working Paper No. 222\">arqus Working Paper No. 222</a>}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper Series} }","mla":"Mehrmann, Annika, and Caren Sureth-Sloane. <i>Tax Loss Offset Restrictions and Biased Perception of Risky Investments</i>. Vol. 222, 2017, doi:<a href=\"https://doi.org/arqus Working Paper No. 222\">arqus Working Paper No. 222</a>.","short":"A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.","chicago":"Mehrmann, Annika, and Caren Sureth-Sloane. <i>Tax Loss Offset Restrictions and Biased Perception of Risky Investments</i>. Vol. 222. Arqus Working Paper Series, 2017. <a href=\"https://doi.org/arqus Working Paper No. 222\">https://doi.org/arqus Working Paper No. 222</a>.","apa":"Mehrmann, A., &#38; Sureth-Sloane, C. (2017). <i>Tax Loss Offset Restrictions and Biased Perception of Risky Investments</i> (Vol. 222). <a href=\"https://doi.org/arqus Working Paper No. 222\">https://doi.org/arqus Working Paper No. 222</a>","ieee":"A. Mehrmann and C. Sureth-Sloane, <i>Tax Loss Offset Restrictions and Biased Perception of Risky Investments</i>, vol. 222. 2017."},"date_created":"2018-10-12T08:40:30Z","type":"working_paper","department":[{"_id":"187"},{"_id":"635"}],"status":"public","title":"Tax Loss Offset Restrictions and Biased Perception of Risky Investments","year":"2017","author":[{"full_name":"Mehrmann, Annika","last_name":"Mehrmann","first_name":"Annika","id":"4324"},{"id":"530","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2022-01-06T07:01:19Z","intvolume":"       222","_id":"4712","series_title":"arqus Working Paper Series","language":[{"iso":"eng"}],"doi":"arqus Working Paper No. 222","user_id":"68607","volume":222},{"citation":{"bibtex":"@article{Ebert_Simons_Stecher_2017, title={Discretionary aggregation}, volume={92}, number={1}, journal={The Accounting Review}, author={Ebert, Michael and Simons, Dirk and Stecher, Jack D}, year={2017}, pages={73--91} }","ama":"Ebert M, Simons D, Stecher JD. Discretionary aggregation. <i>The Accounting Review</i>. 2017;92(1):73--91.","mla":"Ebert, Michael, et al. “Discretionary Aggregation.” <i>The Accounting Review</i>, vol. 92, no. 1, 2017, pp. 73--91.","short":"M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.","chicago":"Ebert, Michael, Dirk Simons, and Jack D Stecher. “Discretionary Aggregation.” <i>The Accounting Review</i> 92, no. 1 (2017): 73--91.","ieee":"M. Ebert, D. Simons, and J. D. Stecher, “Discretionary aggregation,” <i>The Accounting Review</i>, vol. 92, no. 1, pp. 73--91, 2017.","apa":"Ebert, M., Simons, D., &#38; Stecher, J. D. (2017). Discretionary aggregation. <i>The Accounting Review</i>, <i>92</i>(1), 73--91."},"issue":"1","publication":"The Accounting Review","date_created":"2018-10-18T10:51:56Z","department":[{"_id":"190"},{"_id":"186"},{"_id":"635"}],"type":"journal_article","author":[{"id":"42419","full_name":"Ebert, Michael","last_name":"Ebert","first_name":"Michael"},{"first_name":"Dirk","last_name":"Simons","full_name":"Simons, Dirk"},{"first_name":"Jack D","last_name":"Stecher","full_name":"Stecher, Jack D"}],"status":"public","year":"2017","title":"Discretionary aggregation","article_type":"original","intvolume":"        92","publication_status":"published","date_updated":"2023-12-18T13:30:51Z","language":[{"iso":"eng"}],"_id":"4774","page":"73--91","volume":92,"user_id":"42419"},{"issue":"3","publication":"Review of Managerial Science","abstract":[{"lang":"eng","text":"Investments with exit flexibility require decisions regarding both the investment and holding period. Because selling an investment often leads to taxable capital gains, which crucially depend on the duration of an investment, we investigate the impact of capital gains taxation on exit timing under different tax systems. We observed that capital gains taxation delays exit decisions but loses its decision relevance for very long holdings. Often the optimal exit time, which indicates the maximal present value of future cashflows, cannot be determined analytically. However, we identify the breakeven exit time that guarantees present values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often optimal, long holding periods might also be attractive for investors depending on the degree of income and corporate tax integration. A classic corporate tax system often indicates holdings over more than 100 periods. By contrast, a shareholder relief system indicates the earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly, high retention rates are likely to accelerate sales under a classic corporate system. Additionally, the worst exit time, which should be avoided by investors, differs tremendously across tax systems. For an integrated tax system with full imputation, the worst time is reached earlier than under partial or non-integrated systems. These results could help to predict investors’ behavior regarding changes in capital gains taxation and thus are of interest for both investors and tax policymakers. Furthermore, the results emphasize the need to control for the underlying tax system in cross-country empirical studies."}],"date_created":"2018-10-12T08:38:21Z","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"title":"Hold or Sell? How Capital Gains Taxation Affects Holding Decisions","year":"2017","author":[{"last_name":"Hegemann","first_name":"Annika","full_name":"Hegemann, Annika"},{"full_name":"Kunoth, Angela","first_name":"Angela","last_name":"Kunoth"},{"first_name":"Kristina","last_name":"Rupp","full_name":"Rupp, Kristina"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2024-01-30T12:43:17Z","intvolume":"        11","main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"doi":"10.1007/s11846-016-0197-9 ","citation":{"apa":"Hegemann, A., Kunoth, A., Rupp, K., &#38; Sureth-Sloane, C. (2017). Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. <i>Review of Managerial Science</i>, <i>11</i>(3), 571–603. <a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">https://doi.org/10.1007/s11846-016-0197-9 </a>","ieee":"A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” <i>Review of Managerial Science</i>, vol. 11, no. 3, pp. 571–603, 2017, doi: <a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>.","chicago":"Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” <i>Review of Managerial Science</i> 11, no. 3 (2017): 571–603. <a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">https://doi.org/10.1007/s11846-016-0197-9 </a>.","short":"A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.","mla":"Hegemann, Annika, et al. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” <i>Review of Managerial Science</i>, vol. 11, no. 3, 2017, pp. 571–603, doi:<a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>.","ama":"Hegemann A, Kunoth A, Rupp K, Sureth-Sloane C. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. <i>Review of Managerial Science</i>. 2017;11(3):571-603. doi:<a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>","bibtex":"@article{Hegemann_Kunoth_Rupp_Sureth-Sloane_2017, title={Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}, volume={11}, DOI={<a href=\"https://doi.org/10.1007/s11846-016-0197-9 \">10.1007/s11846-016-0197-9 </a>}, number={3}, journal={Review of Managerial Science}, author={Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}, year={2017}, pages={571–603} }"},"quality_controlled":"1","oa":"1","status":"public","page":"571-603","_id":"4703","user_id":"74000","volume":11},{"citation":{"ama":"Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition towards international standards. <i>Accounting in Europe</i>. 2017;14(3):358-387. doi:<a href=\"https://doi.org/10.1080/17449480.2017.1378821\">10.1080/17449480.2017.1378821</a>","bibtex":"@article{Valentincic_Novak_Kosi_2017, title={Accounting quality in private firms during the transition towards international standards}, volume={14}, DOI={<a href=\"https://doi.org/10.1080/17449480.2017.1378821\">10.1080/17449480.2017.1378821</a>}, number={3}, journal={Accounting in Europe}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2017}, pages={358–387} }","mla":"Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the Transition towards International Standards.” <i>Accounting in Europe</i>, vol. 14, no. 3, 2017, pp. 358–87, doi:<a href=\"https://doi.org/10.1080/17449480.2017.1378821\">10.1080/17449480.2017.1378821</a>.","chicago":"Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” <i>Accounting in Europe</i> 14, no. 3 (2017): 358–87. <a href=\"https://doi.org/10.1080/17449480.2017.1378821\">https://doi.org/10.1080/17449480.2017.1378821</a>.","short":"A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.","apa":"Valentincic, A., Novak, A., &#38; Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. <i>Accounting in Europe</i>, <i>14</i>(3), 358–387. <a href=\"https://doi.org/10.1080/17449480.2017.1378821\">https://doi.org/10.1080/17449480.2017.1378821</a>","ieee":"A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition towards international standards,” <i>Accounting in Europe</i>, vol. 14, no. 3, pp. 358–387, 2017, doi: <a href=\"https://doi.org/10.1080/17449480.2017.1378821\">10.1080/17449480.2017.1378821</a>."},"status":"public","jel":["M41","C23","L21","P20"],"page":"358-387","_id":"3542","user_id":"54068","volume":14,"publication":"Accounting in Europe","issue":"3","abstract":[{"lang":"eng","text":"We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.\r\n\r\n\r\n     \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n \r\n\r\n\r\n\r\n Full Article  \r\n  Figures & data  \r\n References \r\n  Citations  \r\n \r\n Metrics \r\n  Reprints & Permissions \r\n  PDF \r\n \r\n \r\n\r\n\r\n\r\n\r\nAbstract\r\n\r\n\r\nWe study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards."}],"date_created":"2018-07-11T08:57:03Z","type":"journal_article","keyword":["private firms","accounting quality","development of accounting standards","IFRS-like standards","Slovenia"],"department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"year":"2017","title":"Accounting quality in private firms during the transition towards international standards","author":[{"last_name":"Valentincic","first_name":"Aljosa","full_name":"Valentincic, Aljosa"},{"full_name":"Novak, Ales","last_name":"Novak","first_name":"Ales"},{"last_name":"Kosi","first_name":"Urska","full_name":"Kosi, Urska","id":"54068"}],"date_updated":"2023-01-24T15:34:31Z","publication_status":"published","intvolume":"        14","language":[{"iso":"eng"}],"doi":"10.1080/17449480.2017.1378821"},{"department":[{"_id":"187"},{"_id":"635"}],"type":"journal_article","date_created":"2018-10-12T08:27:42Z","abstract":[{"lang":"eng","text":"Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based advance tax rulings (ATRs) to mitigate tax uncertainty. We analyse theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors’ reasoning into their decisions. We find that in special cases the optimal fee tax authorities should charge is prohibitively high, thus firms will refrain from requesting ATRs. However, we find that revenue-maximising tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximises social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions."}],"quality_controlled":"1","citation":{"chicago":"Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” <i>European Accounting Review</i> 26, no. 3 (2017): 441–68. <a href=\"https://doi.org/10.1080/09638180.2016.1169939\">https://doi.org/10.1080/09638180.2016.1169939</a>.","short":"M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.","ieee":"M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” <i>European Accounting Review</i>, vol. 26, no. 3, pp. 441–468, 2017, doi: <a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>.","apa":"Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2017). Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. <i>European Accounting Review</i>, <i>26</i>(3), 441–468. <a href=\"https://doi.org/10.1080/09638180.2016.1169939\">https://doi.org/10.1080/09638180.2016.1169939</a>","bibtex":"@article{Diller_Kortebusch_Schneider_Sureth-Sloane_2017, title={Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={26}, DOI={<a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>}, number={3}, journal={European Accounting Review}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2017}, pages={441–468} }","ama":"Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. <i>European Accounting Review</i>. 2017;26(3):441-468. doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>","mla":"Diller, Markus, et al. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” <i>European Accounting Review</i>, vol. 26, no. 3, 2017, pp. 441–68, doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169939\">10.1080/09638180.2016.1169939</a>."},"publication":"European Accounting Review","issue":"3","volume":26,"user_id":"21222","doi":"10.1080/09638180.2016.1169939","language":[{"iso":"eng"}],"_id":"4685","page":"441-468","intvolume":"        26","date_updated":"2023-01-31T12:10:12Z","author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"full_name":"Kortebusch, Pia","last_name":"Kortebusch","first_name":"Pia"},{"first_name":"Georg","last_name":"Schneider","full_name":"Schneider, Georg"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"}],"title":"Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment","year":"2017","status":"public"}]